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Verrechnungspreise fr unternehmensinterne Dienstleistungen

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Brand
Springer Nature
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N/A
Part Number
0
GTIN
9783824465996
Condition
New
Product Description

Durch den stetigen Anstieg der Gemeinkosten stehen indirekte Leistungen im Focus der betriebswirtschaftlichen Betrachtung. Ziel pretialer Lenkung von unternehmerischen Teileinheiten ist es, Marktprinzipien zur Steuerung von innerbetrieblichen Leistungen zu etablieren. Wurde dieser Ansatz bei Sachleistungen realisiert, fehlt er bei Dienstleistungen weitgehend. Erhard Scherz entwickelt ein Konzept zur Verrechnung von innerbetrieblichen Dienstleistungen. Der Autor diskutiert, fr welche Dienstleistungen eine Einzelverrechnung sinnvoll ist, auf welcher Grundlage Verrechnungspreise zu definieren sind und wie die Verrechnung in die Fhrungsstruktur des Unternehmens eingebettet werden kann.

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